1981 (7) TMI 233

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.... Damodar Prasad on behalf of (1) himself and (2) his father late Narasing Prasad against Order No. 32/CUS/80, dated 7-10-1980 passed by the Additional Collector of Customs, Indo-Nepal Border, Muzaffarpur. 2. By the above order, the Additional Collector (i) confiscated absolutely the seized primary gold and ornaments under section 71 of the Gold (Control) Act, 1968; (ii) confiscated the seized I....

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....al as well as at the time of the personal hearing. 6. The Board finds that the Additional Collector had relied upon the following evidence for concluding that the currency in question was the sale proceeds of smuggled gold : 6(a) There was information that the appellants were receiving foreign gold and selling it after converting it into primary gold; (b) There was specific information th....